Adopted text, 12 February 2025
VAT: rules for the digital age
Document TA-10-2025-0012 · P10_TA(2025)0012 · PE766.716
- Adopted in plenary on Wednesday, 12 February 2025 · Passed 589 for, 42 against, 10 abstained · See the decision →
- Where the law stands · dossier 2022/0407 →
AI:In short
Parliament approved the Council draft on VAT rules for the digital age, which amends Directive 2006/112/EC.
Key points
- Approves the Council draft without amendment.
- Calls on the Council to notify Parliament if it intends to depart from the approved text.
- Asks the Council to consult Parliament again if it intends to amend the draft substantially.
Legal basis. Article 113 of the Treaty on the Functioning of the European Union
Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 4 Sept 2026 · Report a problem
Full text
Text 14 paragraphs
Committee on Economic and Monetary Affairs
European Parliament legislative resolution of 12 February 2025 on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (15159/2024 – C10-0170/2024 – 2022/0407(CNS))
(Special legislative procedure – renewed consultation)
The European Parliament,
–having regard to the Council draft (15159/2024),
–having regard to the Commission proposal to the Council (COM(2022)0701),
–having regard to its position of 22 November 2023,
–having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100170/2024),
–having regard to Rule 84 and 86 of its Rules of Procedure,
–having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),
1.Approves the Council draft;
2.Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
3.Asks the Council to consult Parliament again if it intends to amend its draft substantially;
4.Instructs its President to forward its position to the Council, the Commission and the national parliaments.